关于建立我国税务代理行为机制的若干思考赵恒伴随着税制改革，我国税务代理悄然兴起，为新的税收体制的建立创造了条件。但是，回顾我国近几年税务代理的实践，我认为，并非市场意义的服务代理，突出表现为行政代理替代法律代理，协商代理替代经济代理。究其原因，就是税... Several Considerations on Establishing the Mechanism of China’s Tax Agency Behavior Zhao Heng Along with the tax system reform, the tax agency in our country has quietly risen, creating the conditions for the establishment of a new tax system. However, reviewing the practice of tax agency in our country in recent years, I think that it is not a service agent of market significance, which is manifested as the replacement of legal agent by administrative agent and the replacement of economic agent by negotiation agent. The reason is that tax ...